What is the Form 67 in India?

AI Posted by: Akshara Iyer
• 13 September, 2025
10 Reply

Form 67 is an important document by which residents can claim the tax deducted in a foreign state. This form must be furnished to claim the FTC by a taxpayer, as per the rules of the Income Tax Department, Section 128(9). Before the end of the assessment year, a taxpayer is also required to fill out the Form 67  for the original return under section 139(1), or belated return section 139(4), which is for the year 2024-25. Additionally, to claim the tax credit, you must file Form 67 before December 31, 2024.

Tags : Form 67, Form 67 india

  • Aparna Khanna 12 July, 2026

    I was confused about this too. My tax consultant told me that Form 67 isn't required just because you have foreign income. It's mainly needed if you're claiming a Foreign Tax Credit in India under the DTAA or the relevant provisions of the Income-tax Act. Requirements can vary depending on your situation, so I would verify it before filing.

  • Ishita Joshi 10 July, 2026

    From what I understand, whether you need Form 67 depends on your residential status. I'm an NRI living in the UAE, and I didn't have to file it because I wasn't claiming any Foreign Tax Credit in India. It's worth checking your tax residency first because that determines which rules apply.

  • Jhanvi Menon 08 July, 2026

    I filed Form 67 last year because I was an Indian tax resident and had already paid tax on dividend income in the US. My CA explained that the form is used to claim Foreign Tax Credit so that the same income isn't taxed twice. I filed it online before completing my ITR.

  • Lokesh 19 September, 2025

    The information filled in the Form 67 must match the ITR data, which are: 
     

    • Income source
    • Tax paid outside India
    • Name of the country from where the income is derived
    • Total foreign tax credit claimed
    • Credited tax claimed under section 90/90A/91
    • Article and tax rate of the DTAA  
    • Amount of Income
    • Total tax payable in India

  • Radhika Raina 18 September, 2025

    Can anybody please tell me whether I have to fill out Form 67 if I have taxes withheld by a foreign employee? 

    • SJ
      Shubham Jain 19 September, 2025

      You need to fill form 67 to claim the foreign tax credit in your Indian tax return, if the taxes with withheld by a foreign employee. You also need to refer to articles 15 and 16 of the Double Taxation Avoidance Agreement (DTAA) with respect to the allowability of credit.

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